A Limited has an accounting profit before tax of $$240000.$ All of the following items have been included in the accounting profit: depreciation of equipment $ $30000($tax deductible depreciation is $ $20000)$; entertainment expenses $$45000($non$-$deductible for tax purposes$)$; long service leave expense provided $ $49000($no employee took long service leave during the year$).$ The tax rate is $30\%.$ The amount of current tax liability is: